Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $578.80 in petitioner's Federal income tax for the year 1972. At issue is whether the petitioner is entitled to a long-term capital loss of $3,025.56 in 1972 resulting from a sale by him to a personal friend of 172 shares of common stock of American Export Industries, Inc.
Findings of Fact
Some of the facts are stipulated. The stipulation of facts...
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